Search - consideration

Elements of the legal and factual contexts of a decision operate as constraints on the decision maker in the exercise of its delegated powers. [106] It is unnecessary to catalogue all of the legal or factual considerations that could constrain an administrative decision maker in a particular case. ...

Motion heard on June 10, 2024 at Toronto, Ontario Before: The Honourable Justice Joanna Hill Appearances: Counsel for the Appellant: Bobby Sood Juan Higuera Counsel for the Respondent: Peter Basta   ORDER WHEREAS the Appellant brought a motion seeking: default judgment pursuant to section 63 of the Tax Court of Canada Rules (General Procedure); in the alternative, an order striking paragraphs of the Reply to the Notice of Appeal pursuant to subsection 53(1) of the Rules; and costs on the motion; UPON CONSIDERATION of the Appellant’s affidavit evidence, written outline of argument, and oral submissions, as well as the Respondent’s affidavit evidence and oral submissions; THIS COURT ORDERS THAT, in accordance with the attached Reasons: 1. ...

Due to the delays in moving the appeals forward, the Chief Justice (St-Hilaire C.J.) held a status hearing and, upon hearing from the parties, issued an order establishing deadlines for the Crown to bring a motion to quash to be disposed of upon consideration of written representations and without the appearance of the parties. ...

After thoughtful consideration of the facts presented in the Appellant’s Affidavit, the clear and strong possibility is that the Appellant was made aware of the existence of the Notice of Assessment before August 18, 2020. ...

The remaining two end dates, listed in subparagraphs (iii) and (iv), are days on which the loss carryback is requested. [14] The current version of subsection 161(7), which is not materially changed from the relevant taxation year, is set out in part below. 161 (7) For the purpose of computing interest under subsection 161(1) or 161(2) on tax or a part of an instalment of tax for a taxation year, and for the purpose of section 163.1, 161 (7) Pour le calcul des intérêts à verser en application des paragraphes (1) ou (2) sur l’impôt ou sur une partie d’un acompte provisionnel pour une année d’imposition et pour l’application de l’article 163.1: (a) the tax payable under this Part and Parts I.3, VI and VI.1 by the taxpayer for the year is deemed to be the amount that it would be if the consequences of the deduction, reduction or exclusion of the following amounts were not taken into consideration: a) l’impôt payable par le contribuable pour l’année en vertu de la présente partie et des parties I.3, VI et VI.1 est réputé être égal à la somme qui serait payable à ce titre si les conséquences de la déduction, de la réduction ou de l’exclusion des montants ci-après n’étaient pas prises en compte: … … (iv) any amount deducted under section 118.1 in respect of a gift made in a subsequent taxation year or under section 111 in respect of a loss for a subsequent taxation year, (iv) un montant déduit, en application de l’article 118.1, à l’égard d’un don fait au cours d’une année d’imposition ultérieure ou, en application de l’article 111, à l’égard d’une perte subie pour une année d’imposition ultérieure, … … and   (b) the amount by which the tax payable under this Part and Parts I.3, VI and VI.1 by the taxpayer for the year is reduced as a consequence of the deduction or exclusion of amounts described in paragraph (a) is deemed to have been paid on account of the taxpayer’s tax payable under this Part for the year on the day that is 30 days after the latest of b) la somme qui est appliquée en réduction de l’impôt payable par le contribuable pour l’année en vertu de la présente partie et des parties I.3, VI et VI.1 par suite de la déduction ou de l’exclusion de montants visés à l’alinéa a) est réputée avoir été versée au titre de son impôt payable pour l’année en vertu de la présente partie le trentième jour suivant le dernier en date des jours suivants: (i) the first day immediately following that subsequent taxation year, (i) le premier jour qui suit cette année d’imposition ultérieure, (ii) the day on which the taxpayer’s or the taxpayer’s legal representative’s return of income for that subsequent taxation year was filed, (ii) le jour où la déclaration de revenu du contribuable ou de son représentant légal pour cette année d’imposition ultérieure a été produite, (iii) if an amended return of the taxpayer’s income for the year or a prescribed form amending the taxpayer’s return of income for the year was filed under subsection 49(4) or 152(6) or (6.1) or paragraph 164(6)(e), the day on which the amended return or prescribed form was filed, and (iii) le jour où une déclaration de revenu modifiée du contribuable pour l’année a été produite ou un formulaire prescrit modifiant sa déclaration de revenu pour l’année a été présenté conformément au paragraphe 49(4) ou 152(6) ou (6.1) ou à l’alinéa 164(6)e), dans le cas où il y a une telle production ou présentation, (iv) where, as a consequence of a request in writing, the Minister reassessed the taxpayer’s tax for the year to take into account the deduction or exclusion, the day on which the request was made. ...

However, it is evident that as a practical matter (and putting aside for the moment any income tax considerations), Herbert Sommerer may well have achieved many of the objectives that could have been achieved in a common law jurisdiction by settling a trust for Peter Sommerer, his spouse and their children. ...

In addition to all other powers they have by law, my Executors and Trustees shall, without judicial authorization or the consent of any beneficiary, have the following powers which they may exercise in their uncontrolled discretion:   (a)   to sell, hypothecate and alienate from time to time all or any part of the property of my estate, moveable as well as immoveable, to receive the proceeds and consideration and grant discharge and main‑levee therefor and also to abandon or give away any property, moveable or immoveable that they may consider worthless;   (b)  to invest and re‑invest all moneys of my estate.. . .                                                                     . . .   ...